Results 81 to 90 of about 1,384 (255)

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

مطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

What Really Drives Agri‐Environment‐Climate Measures' Adoption? Mandatory Requirements, Behavioral Traits, and Structural Factors in the CAP Green Architecture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata, M. Rodríguez‐Entrena, M. Espinosa‐Goded, F. J. Dessart, J. Barreiro‐Hurlé   +4 more
wiley   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

Reconfiguring Fresh Produce Supply Chains in Response to Drought Risk: Evidence From the U.S. Broccoli Market

Agribusiness, EarlyView.
ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai, Miguel I. Gómez, Harry M. Kaiser   +2 more
wiley   +1 more source

The governing role of board gender diversity on conditional accounting conservatism and executive remuneration: performance-based versus equity-based remunerations

Future Business Journal
This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
doaj   +1 more source

Conditional Conservatism of Aggregate Accounting Earnings

Accounting and Finance Research, 2014
We examine whether or not conditional conservatism is observed at the aggregate level.  Using both the Basu (1997) model and the Ball and Shivakumar (2006) models, we find some evidence consistent with conditional accounting conservatism at the aggregate level.
Dongkuk Lim, Kenneth Zheng
openaire   +2 more sources

Value of Information of Improved Traceability in Fresh Produce Markets

Agribusiness, EarlyView.
ABSTRACT Traceability plays an important role in promoting a safe food supply by fostering transparent information exchange along the food supply chain. New technological innovations have the potential to improve traceability outcomes, as greater transparency along the food supply chain can aid in pinpointing precise origins of the contamination ...
Kelsey Vourazeris, Mark R. Manfredo, Michael N. Kozicki   +2 more
wiley   +1 more source

The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity

International Research Journal of Business Studies, 2018
This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms.
Bima Abdi Wibawa, Ratna Wardhani
doaj   +1 more source

Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism

Accounting Horizons
SYNOPSIS High-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies. Employing this discretion, high-ability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S.
Shibashish Mukherjee, Shuo Wang, Mustafa Reha Okur   +2 more
openaire   +2 more sources

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source